HONG KONG INSTITUTE OF CERTIFIED PUBLIC ACCOUNTANTS
Committee Membership Details for the Year 2019
Registration and Practising Committee

No. Committee Member Title  
1. Mr. LAW Fu Yuen, Patrick Chairman Attendance record
2. Mr. THAM, Seng Yum, Ronald Deputy Chairman Attendance record
3. Mr. Raymond CHENG Member Attendance record
4. Ms. FONG Wan Huen, Loretta Member Attendance record
5. Miss LEE, Po Chi Member Attendance record
6. Ms. Rosalind Suk Yee LEE Member Attendance record
7. Mr. LEONG, Jonathan Russell Member Attendance record
8. Mr. Roy LEUNG Member Attendance record
9. Mr. TONG, Piu Member Attendance record


 

REGISTRATION AND PRACTISING COMMITTEE

Terms of Reference


          At its 461st meeting on 17 March 2009, the Council of the Hong Kong Institute of Certified Public Accountants delegated its authorities in the Professional Accountants Ordinance in relation to approval or rejection of registration and practising related applications as follows:


(i)

Straightforward applications which have satisfied all requirements:  Head of Admission Department (in line with criteria set by the Registration and Practising Committee);

(ii)

Others:  Registrar (in consultation with the Committee as deemed necessary).


The Registration and Practising Committee will hold its meetings as and when necessary to consider matters that the Registrar would like to seek its advice.  The terms of reference of the Committee remain unchanged as follows:-


1.

Constitution


1.1

The Registration and Practising Committee shall comprise of not less than five (5) certified public accountants appointed by the Council of the Hong Kong Institute of Certified Public Accountants (the "Council").


1.2

Each of the certified public accountants appointed to the Registration and Practising Committee shall hold office until he or she resigns or is removed from office by the Council.


1.3

 

A majority of the certified public accountants appointed to the Registration and Practising Committee shall be elected members within the meaning of section 2 of the Professional Accountants Ordinance (the "Ordinance"), i.e., members of the Council elected under section 10(2)(c) of the Ordinance.


2.

Functions


The Registration and Practising Committee shall:-

2.1

act as the "registration committee" appointed under by-law 20 of the Professional Accountants By-laws (the "By-Laws") to:-


 

(a)

examine the qualifications of the applicant for registration under sections 25, 28A(1) and (2), 28B and 28D(4) of the Ordinance; and


 

(b)

advise the Council as to whether the applicant should be registered or whether the application should be rejected,


 

provided that the Council shall not be bound to accept the advice of the registration committee;


2.2

act as the "practising committee" appointed under by-law 26 of the By-Laws to:-


 

(a)

advise the Council on applications by certified public accountants for practising certificates;


 

(b)

make such inquiries as it may consider necessary to ascertain whether a certified public accountant applying for a practising certificate has had the experience required by section 29A of the Ordinance and is otherwise eligible to hold a practising certificate; and


 

(c)

advise the Council as to the acceptance or rejection of the application of such accountant,


 

provided that the Council shall not be bound to accept the advice of the practising committee;


2.3

advise the Council on:-


 

(a)

such other matters (apart from those provided for in by-laws 20 and 26) relating to registration of certified public accountants and practising certificates initiated by the Committee or delegated by the Council from time to time;


 

(b)

the acceptance or rejection of applications for specialist designations; and


 

(c)

the acceptance or rejection of applications for registration as public interest entity auditors under the Financial Reporting Council Ordinance (Cap. 588),

 

provided that the Council shall not be bound to accept any advice of the Committee.


3.

Meetings of the Registration and Practising Committee


3.1

By-law 21 shall apply to meetings of the Registration and Practising Committee acting as the registration committee.


3.2

By-law 27 shall apply to meetings of the Registration and Practising Committee acting as the practising committee.


March 2019